BUFFINGTON, Circuit Judge.
This appeal by a taxpayer from an income tax assessment falls within a narrow compass. The pertinent statute, Revenue Act 1921, § 214 (a) (1), 42 Stat. 239; Revenue Act 1924, § 214 (a) (1), 26 USCA § 955 (a) (1), provides for the deduction of "all the ordinary and necessary expenses paid * * * in carrying on any trade or business," and the question involved is "whether fees paid by petitioner to her attorneys in a suit to...
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